NO.PZ2018062004000162
问题如下：
Which of following will lead to a higher amortization expense in the first year after purchase?
选项：
A.
Lower residual value.
B.
Longer useful life.
C.
Lower amortization rate.
解释：
A is correct. A lower residual value will increase the total amortization cost, the amortization cost of the first three years will increase as well.
解析中first three years所指什么？为何强调前三年？
